Americas

Paraguay: Paraguay Approves Organizational Structure for Gambling Tax Regulation

On 15 October 2026, the DNIT approved the organizational structure of the Directorate General of Games of Chance (DGJA) through Internal Resolution No. 2408, dated 6 October 2026. This measure aims to strengthen regulation, control, and supervision of the gambling sector, including both land-based and online operations. The new structure enhances the DNIT’s capacity to

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Bolivia: Bolivia Hosts Inter-Agency Tax Norm Unification Conference in Sucre

On 15 October 2026, the city of Sucre hosted a high-level technical conference organized by the National Tax Service (SIN) in coordination with the Ministry of Economy and Public Finance, the Plurinational Legislative Assembly, the Judiciary, and regional tax administrations. The event, titled “Conference for the Analysis of Tax Normativity and Unification of Inter-Institutional Criteria,”

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Brazil:Brazil Receita Sintonia Publishes 3rd 2026 Compliance Classification

On 15 October 2026, the RFB published the results of the third 2026 cycle of the Receita Sintonia program, a risk-based compliance classification system for legal entities. A total of 10.99 million corporate taxpayers were classified, including 6.30 million micro and small enterprises enrolled in Simples Nacional. The classification determines the level of monitoring, audit

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Bolivia: Bolivia Strengthens AML Commitment with International Tax Standards

On 15 October 2026, during a ceremony in Santa Cruz de la Sierra, the National Tax Service (SIN) formally reaffirmed Bolivia’s commitment to strengthening its tax administration’s role in combating money laundering and illicit financial flows in line with Financial Action Task Force (FATF) Recommendations and the Global Forum on Transparency and Exchange of Information

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Brazil:Brazil Reports 549k Simples Nacional and 891k CBS/IBS Opt-Ins

On 15 October 2026, the RFB updated the balance of regime option requests: 549,000 for Simples Nacional and 891,000 for the regular CBS/IBS regime. The figures reflect submissions up to the Simples Nacional deadline (15 October). Taxpayers whose requests were denied due to pending fiscal or cadastral issues may still regularize their situation within the

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Colombia: Foreign Profit Remittances by Colombian Branches Taxable

On 15 October 2026, DIAN released Concept 016345 confirming that profits of Colombian source transferred by a local branch to its foreign head office are subject to Colombian income tax. The ruling clarifies that such remittances cannot benefit from the exemption for dividends distributed to non-residents under certain tax treaties, as branch profits are not

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Uruguay: Uruguay DGI Details IRPF Foreign Income Tax Codes and Deadlines

On 15 October 2026, the Direccion General Impositiva (DGI) released a detailed guide specifying the applicable tax codes and payment deadlines for the Personal Income Tax (Impuesto a la Renta de las Personas Fisicas – IRPF) on foreign-source income. This publication addresses the obligations of Uruguayan tax residents who receive income from abroad, including dividends,

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Barbados: Barbados Issues Guidance on GloBE Information Returns Exchange

On 15 October 2026, the Barbados Revenue Authority (BRA) published a new guidance note titled “Exchange of GloBE Information Returns under the GIR MCAA.” This guidance addresses the implementation of the Global Anti-Base Erosion (GloBE) Information Returns (GIR) framework under the Multilateral Competent Authority Agreement (MCAA) for the exchange of information related to the OECD/G20

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Barbados: Barbados Approves Rental Car Companies List for Tax Compliance

On 15 October 2026, the Barbados Revenue Authority (BRA) published a Policy Note listing the approved rental car companies authorized to operate under the island’s Car Rental Levy regime. This update follows the implementation of the Car Rental Levy and the discontinuation of Visitor Driving Permits, which took effect on 17 October 2025. The levy,

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Chile: Chile SII Releases November 2026 Penalty Adjustment Tables

On 15 October 2026, the Chilean Internal Revenue Service (Servicio de Impuestos Internos, SII) issued Circular No. 41, publishing the official monthly adjustment factors and penalty interest rates applicable for November 2026. This circular is released pursuant to Articles 53 and 97 of the Chilean Tax Code, which mandate the monthly publication of monetary correction

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